Custom, Excise & Service Tax Tribunal
M/S Tirupati Precision Engineering & ... vs Cce, Jammu on 29 May, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
DIVISON BENCH
COURT NO.1
Appeal No. E/1110/2009
[Arising out of the Order-in-Original No. 74/ CE/ COMMISSIONER/ J&K/ 2008 dated 01.09.2008 passed by the CCE (Appeals), Jammu]
Date of Hearing/Decision: 29.05.2017
For Approval & signature:
Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. Anil G. Shakkarwar, Member (Technical)
M/s Tirupati Precision Engineering & Electronics
Appellant
Vs.
CCE, Jammu Respondent
________________________________________________ Appearance None - for the appellant Shri. G.M. Sharma, AR- for the respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) FINAL ORDER NO: 60950 / 2017 Per Ashok Jindal:
Today, the matter came up for hearing. The request has been received from the Ld. Counsel for the appellant for adjournment of the case along with death certificate of the proprietor of the appellants firm.
We have gone through the contents of the death certificate which states that the appellant firms proprietor has been died on 8th February 2013, in that circumstances, the proceedings initiated against the appellant are not sustainable.
Accordingly, the appeal is disposed of in the light of the Honble Apex Court in the case of Shabina Abraham reported in 2015 (322) ELT 372 (SC).
(Dictated and pronounced in the open court)
Anil G. Shakkarwar Ashok Jindal
Member (Tehcnical) Member (Judicial)
rt
2
E/1110/2009
Tirupati Precision Engineering & Electronics